Not including RAM, CPU and disk space in a cost comparison because your work doesn't require much RAM, CPU or disk space is fine. I don't poopoo anyone for not having these requirements in the first place.

But not including RAM, CPU and disk space because they're on a server somewhere makes absolutely no sense.

SCM and CI/CD are irrelevant for the comparison because they cost exactly the same whether you use a Chromebook, a Windows laptop or a Mac.